(This note is not part of the Regulations)
These Regulations bring into force certain provisions of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 on 1 April 2025. Section 53 makes a minor amendment to the Revenue Scotland and Tax Powers Act 2014. Section 59 makes provision regarding the role of a designated officer of Revenue Scotland. Section 60 implements a provision in relation to Land and Buildings Transaction Tax.
The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 received Royal Assent on 12 November 2024. Sections 62, 63 and 65 came into force on the next day.